From 39ad0e54ae07dd5dd059208831fb619803512162 Mon Sep 17 00:00:00 2001
From: "Shuyu Zhan (Stella)" <94806484+shuyu7zhan@users.noreply.github.com>
Date: Fri, 3 Jan 2025 00:23:07 +0000
Subject: [PATCH 1/5] South Carolina sales tax cut for people age 85 and older
 Fixes #5387

---
 changelog_entry.yaml                                   |  4 ++++
 .../states/sc/tax/sales/exclusion/age_threshold.yaml   | 10 ++++++++++
 .../gov/states/sc/tax/sales/exclusion/percentage.yaml  | 10 ++++++++++
 3 files changed, 24 insertions(+)
 create mode 100644 policyengine_us/parameters/gov/states/sc/tax/sales/exclusion/age_threshold.yaml
 create mode 100644 policyengine_us/parameters/gov/states/sc/tax/sales/exclusion/percentage.yaml

diff --git a/changelog_entry.yaml b/changelog_entry.yaml
index e69de29bb2d..06d8009670b 100644
--- a/changelog_entry.yaml
+++ b/changelog_entry.yaml
@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+    - South Carolina sales tax cut for people age 85 and older.
diff --git a/policyengine_us/parameters/gov/states/sc/tax/sales/exclusion/age_threshold.yaml b/policyengine_us/parameters/gov/states/sc/tax/sales/exclusion/age_threshold.yaml
new file mode 100644
index 00000000000..ad7426e6736
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/sc/tax/sales/exclusion/age_threshold.yaml
@@ -0,0 +1,10 @@
+description: South Carolina provides a lower state tax rate for sales and use by individuals of this age and older.
+values:
+  2021-01-01: 85
+  
+metadata:
+  unit: year
+  label: South Carolina sales tax exclusion for the elderly
+  reference: 
+    - title: SC REVENUE RULING 08-5
+      href: https://dor.sc.gov/resources-site/lawandpolicy/Advisory%20Opinions/RR08-5.pdf#page=2
diff --git a/policyengine_us/parameters/gov/states/sc/tax/sales/exclusion/percentage.yaml b/policyengine_us/parameters/gov/states/sc/tax/sales/exclusion/percentage.yaml
new file mode 100644
index 00000000000..9a256bde343
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/sc/tax/sales/exclusion/percentage.yaml
@@ -0,0 +1,10 @@
+description: South Carolina provides the following percentage of exclusion for sales and use tax.
+metadata:
+  unit: /1
+  label: South Carolina senior exemption amount
+  reference: 
+    - title: SC REVENUE RULING 08-5
+      href: https://dor.sc.gov/resources-site/lawandpolicy/Advisory%20Opinions/RR08-5.pdf#page=2
+
+values:
+  2021-01-01: 0.01

From 2b9a4abe0116f8ea0dd914099ab29efecb4c57ee Mon Sep 17 00:00:00 2001
From: "Shuyu Zhan (Stella)" <94806484+shuyu7zhan@users.noreply.github.com>
Date: Mon, 20 Jan 2025 19:14:59 +0000
Subject: [PATCH 2/5] South Carolina sales tax cut for people age 85 and older
 Fixes #5387

---
 changelog_entry.yaml                          |  2 +-
 .../exclusion/age_threshold.yaml              |  5 +++--
 .../exclusion/percentage.yaml                 |  4 ++--
 .../states/sc/tax/sales_and_use/general.yaml  | 10 +++++++++
 .../sc_sales_and_use_exclusion_eligible.py    | 17 ++++++++++++++
 .../tax/sales_and_use/sc_sales_and_use_tax.py | 22 +++++++++++++++++++
 6 files changed, 55 insertions(+), 5 deletions(-)
 rename policyengine_us/parameters/gov/states/sc/tax/{sales => sales_and_use}/exclusion/age_threshold.yaml (51%)
 rename policyengine_us/parameters/gov/states/sc/tax/{sales => sales_and_use}/exclusion/percentage.yaml (52%)
 create mode 100644 policyengine_us/parameters/gov/states/sc/tax/sales_and_use/general.yaml
 create mode 100644 policyengine_us/variables/gov/states/sc/tax/sales_and_use/sc_sales_and_use_exclusion_eligible.py
 create mode 100644 policyengine_us/variables/gov/states/sc/tax/sales_and_use/sc_sales_and_use_tax.py

diff --git a/changelog_entry.yaml b/changelog_entry.yaml
index 06d8009670b..509688e36dc 100644
--- a/changelog_entry.yaml
+++ b/changelog_entry.yaml
@@ -1,4 +1,4 @@
 - bump: minor
   changes:
     added:
-    - South Carolina sales tax cut for people age 85 and older.
+    - South Carolina sales and use tax, general and elderly.
diff --git a/policyengine_us/parameters/gov/states/sc/tax/sales/exclusion/age_threshold.yaml b/policyengine_us/parameters/gov/states/sc/tax/sales_and_use/exclusion/age_threshold.yaml
similarity index 51%
rename from policyengine_us/parameters/gov/states/sc/tax/sales/exclusion/age_threshold.yaml
rename to policyengine_us/parameters/gov/states/sc/tax/sales_and_use/exclusion/age_threshold.yaml
index ad7426e6736..779a3d04dc6 100644
--- a/policyengine_us/parameters/gov/states/sc/tax/sales/exclusion/age_threshold.yaml
+++ b/policyengine_us/parameters/gov/states/sc/tax/sales_and_use/exclusion/age_threshold.yaml
@@ -1,10 +1,11 @@
-description: South Carolina provides a lower state tax rate for sales and use by individuals of this age and older.
+description: South Carolina provides a lower state sales and use tax rate for filers of this age and older.
 values:
   2021-01-01: 85
   
 metadata:
   unit: year
-  label: South Carolina sales tax exclusion for the elderly
+  period: year
+  label: South Carolina sales and use tax exclusion age threshold
   reference: 
     - title: SC REVENUE RULING 08-5
       href: https://dor.sc.gov/resources-site/lawandpolicy/Advisory%20Opinions/RR08-5.pdf#page=2
diff --git a/policyengine_us/parameters/gov/states/sc/tax/sales/exclusion/percentage.yaml b/policyengine_us/parameters/gov/states/sc/tax/sales_and_use/exclusion/percentage.yaml
similarity index 52%
rename from policyengine_us/parameters/gov/states/sc/tax/sales/exclusion/percentage.yaml
rename to policyengine_us/parameters/gov/states/sc/tax/sales_and_use/exclusion/percentage.yaml
index 9a256bde343..aa6114de909 100644
--- a/policyengine_us/parameters/gov/states/sc/tax/sales/exclusion/percentage.yaml
+++ b/policyengine_us/parameters/gov/states/sc/tax/sales_and_use/exclusion/percentage.yaml
@@ -1,7 +1,7 @@
-description: South Carolina provides the following percentage of exclusion for sales and use tax.
+description: South Carolina excludes the following percentage of the sales and use tax for elderly filers.
 metadata:
   unit: /1
-  label: South Carolina senior exemption amount
+  label: South Carolina sales and use tax senior exclusion percentage
   reference: 
     - title: SC REVENUE RULING 08-5
       href: https://dor.sc.gov/resources-site/lawandpolicy/Advisory%20Opinions/RR08-5.pdf#page=2
diff --git a/policyengine_us/parameters/gov/states/sc/tax/sales_and_use/general.yaml b/policyengine_us/parameters/gov/states/sc/tax/sales_and_use/general.yaml
new file mode 100644
index 00000000000..e8b3ad0fdb1
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/sc/tax/sales_and_use/general.yaml
@@ -0,0 +1,10 @@
+description: South Carolina imposes a general sales and use tax rate of this amount.
+metadata:
+  unit: /1
+  label: South Carolina general sales and use tax
+  reference: 
+    - title: SC REVENUE RULING 08-5
+      href: https://dor.sc.gov/resources-site/lawandpolicy/Advisory%20Opinions/RR08-5.pdf#page=1
+
+values:
+  2021-01-01: 0.06
diff --git a/policyengine_us/variables/gov/states/sc/tax/sales_and_use/sc_sales_and_use_exclusion_eligible.py b/policyengine_us/variables/gov/states/sc/tax/sales_and_use/sc_sales_and_use_exclusion_eligible.py
new file mode 100644
index 00000000000..11550ceb1aa
--- /dev/null
+++ b/policyengine_us/variables/gov/states/sc/tax/sales_and_use/sc_sales_and_use_exclusion_eligible.py
@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class sc_sales_and_use_exclusion_eligible(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = "Eligible for South Carolina sales and use tax senior exclusion"
+    definition_period = YEAR
+    reference = "https://dor.sc.gov/resources-site/lawandpolicy/Advisory%20Opinions/RR08-5.pdf#page=2"
+    defined_for = StateCode.SC
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.sc.tax.sales_and_use.exclusion
+        person = tax_unit.members
+        age = person("age", period)
+        age_eligible = age >= p.age_threshold
+        return age_eligible
diff --git a/policyengine_us/variables/gov/states/sc/tax/sales_and_use/sc_sales_and_use_tax.py b/policyengine_us/variables/gov/states/sc/tax/sales_and_use/sc_sales_and_use_tax.py
new file mode 100644
index 00000000000..0f7bdde93ac
--- /dev/null
+++ b/policyengine_us/variables/gov/states/sc/tax/sales_and_use/sc_sales_and_use_tax.py
@@ -0,0 +1,22 @@
+from policyengine_us.model_api import *
+
+
+class sc_sales_and_use_tax(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "South Carolina sales and use tax"
+    unit = USD
+    definition_period = YEAR
+    defined_for = StateCode.SC
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.sc.tax.sales_and_use
+
+        # base amount
+
+        # sales and use tax rate with eligible exclusion
+        eligible = tax_unit("sc_sales_and_use_exclusion_eligible", period)
+        exclusion = p.exclusion.percentage * eligible
+        rate_applied = p.general - exclusion
+
+        # return base amount * rate_applied

From 66d3e437ebd353f0c8cbb25d829d1714dff7e8b7 Mon Sep 17 00:00:00 2001
From: "Shuyu Zhan (Stella)" <94806484+shuyu7zhan@users.noreply.github.com>
Date: Fri, 24 Jan 2025 00:50:44 +0000
Subject: [PATCH 3/5] South Carolina sales tax cut for people age 85 and older
 Fixes #5387

---
 .../sc_sales_and_use_exclusion_eligible.yaml    | 15 +++++++++++++++
 .../tax/sales_and_use/sc_sales_and_use_tax.yaml | 17 +++++++++++++++++
 .../sc_sales_and_purchases_proceeds.py          |  9 +++++++++
 .../tax/sales_and_use/sc_sales_and_use_tax.py   |  5 +++++
 4 files changed, 46 insertions(+)
 create mode 100644 policyengine_us/tests/policy/baseline/gov/states/sc/tax/sales_and_use/sc_sales_and_use_exclusion_eligible.yaml
 create mode 100644 policyengine_us/tests/policy/baseline/gov/states/sc/tax/sales_and_use/sc_sales_and_use_tax.yaml
 create mode 100644 policyengine_us/variables/gov/states/sc/tax/sales_and_use/sc_sales_and_purchases_proceeds.py

diff --git a/policyengine_us/tests/policy/baseline/gov/states/sc/tax/sales_and_use/sc_sales_and_use_exclusion_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/sc/tax/sales_and_use/sc_sales_and_use_exclusion_eligible.yaml
new file mode 100644
index 00000000000..d4fd874c9c5
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/sc/tax/sales_and_use/sc_sales_and_use_exclusion_eligible.yaml
@@ -0,0 +1,15 @@
+- name: Person age 85 or above eligible for tax exclusion
+  period: 2022
+  input:
+    age: 90
+    state_code: SC
+  output:
+    sc_sales_and_use_exclusion_eligible: true
+
+- name: Person age under 85 not eligible for tax exclusion
+  period: 2022
+  input:
+    age: 70
+    state_code: SC
+  output:
+    sc_sales_and_use_exclusion_eligible: false
diff --git a/policyengine_us/tests/policy/baseline/gov/states/sc/tax/sales_and_use/sc_sales_and_use_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/sc/tax/sales_and_use/sc_sales_and_use_tax.yaml
new file mode 100644
index 00000000000..943fc3bec7d
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/sc/tax/sales_and_use/sc_sales_and_use_tax.yaml
@@ -0,0 +1,17 @@
+- name: Person age 85 or above eligible for tax exclusion
+  period: 2022
+  input:
+    sc_sales_and_use_exclusion_eligible: true
+    sc_sales_and_purchases_proceeds: 10_000
+    state_code: SC
+  output:
+    sc_sales_and_use_tax: 500
+
+- name: Person age under 85 not eligible for tax exclusion
+  period: 2022
+  input:
+    sc_sales_and_use_exclusion_eligible: false
+    sc_sales_and_purchases_proceeds: 10_000
+    state_code: SC
+  output:
+    sc_sales_and_use_tax: 600
diff --git a/policyengine_us/variables/gov/states/sc/tax/sales_and_use/sc_sales_and_purchases_proceeds.py b/policyengine_us/variables/gov/states/sc/tax/sales_and_use/sc_sales_and_purchases_proceeds.py
new file mode 100644
index 00000000000..15d0154693c
--- /dev/null
+++ b/policyengine_us/variables/gov/states/sc/tax/sales_and_use/sc_sales_and_purchases_proceeds.py
@@ -0,0 +1,9 @@
+from policyengine_us.model_api import *
+
+
+class sc_sales_and_purchases_proceeds(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "South Carolina sales and purchases proceeds"
+    unit = USD
+    definition_period = YEAR
diff --git a/policyengine_us/variables/gov/states/sc/tax/sales_and_use/sc_sales_and_use_tax.py b/policyengine_us/variables/gov/states/sc/tax/sales_and_use/sc_sales_and_use_tax.py
index 0f7bdde93ac..0380397323b 100644
--- a/policyengine_us/variables/gov/states/sc/tax/sales_and_use/sc_sales_and_use_tax.py
+++ b/policyengine_us/variables/gov/states/sc/tax/sales_and_use/sc_sales_and_use_tax.py
@@ -6,6 +6,7 @@ class sc_sales_and_use_tax(Variable):
     entity = TaxUnit
     label = "South Carolina sales and use tax"
     unit = USD
+    reference = "https://dor.sc.gov/forms-site/Forms/ST3.pdf#page=2"
     definition_period = YEAR
     defined_for = StateCode.SC
 
@@ -13,6 +14,9 @@ def formula(tax_unit, period, parameters):
         p = parameters(period).gov.states.sc.tax.sales_and_use
 
         # base amount
+        taxable_sales_and_purchases = tax_unit(
+            "sc_sales_and_purchases_proceeds", period
+        )
 
         # sales and use tax rate with eligible exclusion
         eligible = tax_unit("sc_sales_and_use_exclusion_eligible", period)
@@ -20,3 +24,4 @@ def formula(tax_unit, period, parameters):
         rate_applied = p.general - exclusion
 
         # return base amount * rate_applied
+        return taxable_sales_and_purchases * rate_applied

From 60483a4c9bb6d208a1a0a313a368de301b99e948 Mon Sep 17 00:00:00 2001
From: "Shuyu Zhan (Stella)" <94806484+shuyu7zhan@users.noreply.github.com>
Date: Mon, 27 Jan 2025 20:18:47 +0000
Subject: [PATCH 4/5] SC modify

---
 .../tax/sales_and_use/exclusion/age_threshold.yaml   |  2 ++
 .../sc/tax/sales_and_use/exclusion/percentage.yaml   |  2 ++
 .../sc/tax/sales_and_use/{general.yaml => rate.yaml} |  5 ++++-
 .../eitc/family_security_act_2024_eitc.py            |  1 -
 .../second_earner/second_earner_tax_reform.py        |  1 -
 .../states/ny/wftc/ny_working_families_tax_credit.py |  1 -
 policyengine_us/system.py                            | 12 ++++++------
 .../gov/irs/credits/ctc/refundable/ctc_phase_in.py   |  1 -
 .../sales_and_use/sc_sales_and_purchases_proceeds.py |  1 +
 .../sc/tax/sales_and_use/sc_sales_and_use_tax.py     |  6 +++---
 10 files changed, 18 insertions(+), 14 deletions(-)
 rename policyengine_us/parameters/gov/states/sc/tax/sales_and_use/{general.yaml => rate.yaml} (61%)

diff --git a/policyengine_us/parameters/gov/states/sc/tax/sales_and_use/exclusion/age_threshold.yaml b/policyengine_us/parameters/gov/states/sc/tax/sales_and_use/exclusion/age_threshold.yaml
index 779a3d04dc6..7d067e1036d 100644
--- a/policyengine_us/parameters/gov/states/sc/tax/sales_and_use/exclusion/age_threshold.yaml
+++ b/policyengine_us/parameters/gov/states/sc/tax/sales_and_use/exclusion/age_threshold.yaml
@@ -9,3 +9,5 @@ metadata:
   reference: 
     - title: SC REVENUE RULING 08-5
       href: https://dor.sc.gov/resources-site/lawandpolicy/Advisory%20Opinions/RR08-5.pdf#page=2
+    - title: SC State Sales and Use Tax Return ST-3 Instructions
+      href: https://dor.sc.gov/forms-site/Forms/ST3I.pdf#page=5
diff --git a/policyengine_us/parameters/gov/states/sc/tax/sales_and_use/exclusion/percentage.yaml b/policyengine_us/parameters/gov/states/sc/tax/sales_and_use/exclusion/percentage.yaml
index aa6114de909..fccd3545f9c 100644
--- a/policyengine_us/parameters/gov/states/sc/tax/sales_and_use/exclusion/percentage.yaml
+++ b/policyengine_us/parameters/gov/states/sc/tax/sales_and_use/exclusion/percentage.yaml
@@ -5,6 +5,8 @@ metadata:
   reference: 
     - title: SC REVENUE RULING 08-5
       href: https://dor.sc.gov/resources-site/lawandpolicy/Advisory%20Opinions/RR08-5.pdf#page=2
+    - title: SC State Sales and Use Tax Return ST-3 Instructions
+      href: https://dor.sc.gov/forms-site/Forms/ST3I.pdf#page=5
 
 values:
   2021-01-01: 0.01
diff --git a/policyengine_us/parameters/gov/states/sc/tax/sales_and_use/general.yaml b/policyengine_us/parameters/gov/states/sc/tax/sales_and_use/rate.yaml
similarity index 61%
rename from policyengine_us/parameters/gov/states/sc/tax/sales_and_use/general.yaml
rename to policyengine_us/parameters/gov/states/sc/tax/sales_and_use/rate.yaml
index e8b3ad0fdb1..5bcb4fb6ef5 100644
--- a/policyengine_us/parameters/gov/states/sc/tax/sales_and_use/general.yaml
+++ b/policyengine_us/parameters/gov/states/sc/tax/sales_and_use/rate.yaml
@@ -1,10 +1,13 @@
 description: South Carolina imposes a general sales and use tax rate of this amount.
 metadata:
   unit: /1
-  label: South Carolina general sales and use tax
+  period: year
+  label: South Carolina sales and use tax rate
   reference: 
     - title: SC REVENUE RULING 08-5
       href: https://dor.sc.gov/resources-site/lawandpolicy/Advisory%20Opinions/RR08-5.pdf#page=1
+    - title: SC State Sales and Use Tax Return ST-3
+      href: https://dor.sc.gov/forms-site/Forms/ST3.pdf#page=2
 
 values:
   2021-01-01: 0.06
diff --git a/policyengine_us/reforms/congress/romney/family_security_act_2024/eitc/family_security_act_2024_eitc.py b/policyengine_us/reforms/congress/romney/family_security_act_2024/eitc/family_security_act_2024_eitc.py
index 00b7fc73be0..d8920d739a5 100644
--- a/policyengine_us/reforms/congress/romney/family_security_act_2024/eitc/family_security_act_2024_eitc.py
+++ b/policyengine_us/reforms/congress/romney/family_security_act_2024/eitc/family_security_act_2024_eitc.py
@@ -3,7 +3,6 @@
 
 
 def create_family_security_act_2024_eitc() -> Reform:
-
     class eitc_maximum(Variable):
         value_type = float
         entity = TaxUnit
diff --git a/policyengine_us/reforms/second_earner/second_earner_tax_reform.py b/policyengine_us/reforms/second_earner/second_earner_tax_reform.py
index 7e8eeebd387..19a58072380 100644
--- a/policyengine_us/reforms/second_earner/second_earner_tax_reform.py
+++ b/policyengine_us/reforms/second_earner/second_earner_tax_reform.py
@@ -2,7 +2,6 @@
 
 
 def create_second_earner_tax() -> Reform:
-
     class is_primary_earner(Variable):
         value_type = bool
         entity = Person
diff --git a/policyengine_us/reforms/states/ny/wftc/ny_working_families_tax_credit.py b/policyengine_us/reforms/states/ny/wftc/ny_working_families_tax_credit.py
index 7ecbb83ece4..ad90d4759df 100644
--- a/policyengine_us/reforms/states/ny/wftc/ny_working_families_tax_credit.py
+++ b/policyengine_us/reforms/states/ny/wftc/ny_working_families_tax_credit.py
@@ -490,7 +490,6 @@ class ny_exemptions(Variable):
         defined_for = StateCode.NY
 
         def formula(tax_unit, period, parameters):
-
             count_dependents = add(
                 tax_unit, period, ["ny_exemptions_dependent"]
             )
diff --git a/policyengine_us/system.py b/policyengine_us/system.py
index eab807e80fb..5eae63a0e8e 100644
--- a/policyengine_us/system.py
+++ b/policyengine_us/system.py
@@ -134,9 +134,9 @@ class Simulation(CoreSimulation):
     datasets = DATASETS
 
     def __init__(self, *args, **kwargs):
-        start_instant: Annotated[str, "ISO date format YYYY-MM-DD"] = (
-            kwargs.pop("start_instant", DEFAULT_START_DATE)
-        )
+        start_instant: Annotated[
+            str, "ISO date format YYYY-MM-DD"
+        ] = kwargs.pop("start_instant", DEFAULT_START_DATE)
         super().__init__(*args, **kwargs)
 
         reform = create_structural_reforms_from_parameters(
@@ -206,9 +206,9 @@ class Microsimulation(CoreMicrosimulation):
     datasets = DATASETS
 
     def __init__(self, *args, **kwargs):
-        start_instant: Annotated[str, "ISO date format YYYY-MM-DD"] = (
-            kwargs.pop("start_instant", DEFAULT_START_DATE)
-        )
+        start_instant: Annotated[
+            str, "ISO date format YYYY-MM-DD"
+        ] = kwargs.pop("start_instant", DEFAULT_START_DATE)
         super().__init__(*args, **kwargs)
 
         reform = create_structural_reforms_from_parameters(
diff --git a/policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_phase_in.py b/policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_phase_in.py
index ea632bcdfeb..f8ab3d42805 100644
--- a/policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_phase_in.py
+++ b/policyengine_us/variables/gov/irs/credits/ctc/refundable/ctc_phase_in.py
@@ -10,7 +10,6 @@ class ctc_phase_in(Variable):
     reference = "https://www.law.cornell.edu/uscode/text/26/24#d"
 
     def formula(tax_unit, period, parameters):
-
         ctc = parameters(period).gov.irs.credits.ctc
 
         earnings = tax_unit("tax_unit_earned_income", period)
diff --git a/policyengine_us/variables/gov/states/sc/tax/sales_and_use/sc_sales_and_purchases_proceeds.py b/policyengine_us/variables/gov/states/sc/tax/sales_and_use/sc_sales_and_purchases_proceeds.py
index 15d0154693c..1968e96b348 100644
--- a/policyengine_us/variables/gov/states/sc/tax/sales_and_use/sc_sales_and_purchases_proceeds.py
+++ b/policyengine_us/variables/gov/states/sc/tax/sales_and_use/sc_sales_and_purchases_proceeds.py
@@ -7,3 +7,4 @@ class sc_sales_and_purchases_proceeds(Variable):
     label = "South Carolina sales and purchases proceeds"
     unit = USD
     definition_period = YEAR
+    defined_for = StateCode.SC
diff --git a/policyengine_us/variables/gov/states/sc/tax/sales_and_use/sc_sales_and_use_tax.py b/policyengine_us/variables/gov/states/sc/tax/sales_and_use/sc_sales_and_use_tax.py
index 0380397323b..c39fa62d94b 100644
--- a/policyengine_us/variables/gov/states/sc/tax/sales_and_use/sc_sales_and_use_tax.py
+++ b/policyengine_us/variables/gov/states/sc/tax/sales_and_use/sc_sales_and_use_tax.py
@@ -21,7 +21,7 @@ def formula(tax_unit, period, parameters):
         # sales and use tax rate with eligible exclusion
         eligible = tax_unit("sc_sales_and_use_exclusion_eligible", period)
         exclusion = p.exclusion.percentage * eligible
-        rate_applied = p.general - exclusion
+        applicable_rate = p.rate - exclusion
 
-        # return base amount * rate_applied
-        return taxable_sales_and_purchases * rate_applied
+        # return base amount * applicable_rate
+        return taxable_sales_and_purchases * applicable_rate

From 7a54eb9e56bca3409bacad128456d8ad4c75cb06 Mon Sep 17 00:00:00 2001
From: PavelMakarchuk <pavel.ma99@gmail.com>
Date: Mon, 17 Feb 2025 08:44:29 +0100
Subject: [PATCH 5/5] lint

---
 policyengine_us/system.py | 12 ++++++------
 1 file changed, 6 insertions(+), 6 deletions(-)

diff --git a/policyengine_us/system.py b/policyengine_us/system.py
index 5eae63a0e8e..eab807e80fb 100644
--- a/policyengine_us/system.py
+++ b/policyengine_us/system.py
@@ -134,9 +134,9 @@ class Simulation(CoreSimulation):
     datasets = DATASETS
 
     def __init__(self, *args, **kwargs):
-        start_instant: Annotated[
-            str, "ISO date format YYYY-MM-DD"
-        ] = kwargs.pop("start_instant", DEFAULT_START_DATE)
+        start_instant: Annotated[str, "ISO date format YYYY-MM-DD"] = (
+            kwargs.pop("start_instant", DEFAULT_START_DATE)
+        )
         super().__init__(*args, **kwargs)
 
         reform = create_structural_reforms_from_parameters(
@@ -206,9 +206,9 @@ class Microsimulation(CoreMicrosimulation):
     datasets = DATASETS
 
     def __init__(self, *args, **kwargs):
-        start_instant: Annotated[
-            str, "ISO date format YYYY-MM-DD"
-        ] = kwargs.pop("start_instant", DEFAULT_START_DATE)
+        start_instant: Annotated[str, "ISO date format YYYY-MM-DD"] = (
+            kwargs.pop("start_instant", DEFAULT_START_DATE)
+        )
         super().__init__(*args, **kwargs)
 
         reform = create_structural_reforms_from_parameters(